World Tax Journal Issue 3 - In Memoriam Issue
IBFD has dedicated Issue 3 of World Tax Journal 2022 to scientific articles recognizing the contribution and legacy to tax research of the late Em. Prof. Frans Vanistendael.
World Tax Journal was launched in 2009 as the brainchild of the late Em. Prof. Frans Vanistendael. It is therefore fitting for the first-ever issue of the World Tax Journal that is devoted to a specific topic to pay homage to the extensive portfolio of Prof. Vanistendael's research.
Volume 14, Issue 3 of World Tax Journal includes scientific articles contributed by a number of academics who extensively engaged with Prof. Vanistendael in various capacities during their careers. All articles meet the rigorous academic peer review standards of the journal, demonstrating again the legacy left by Prof. Vanistendael.
Each article of this dedicated issue refers to one specific topic selected from the wide-ranging portfolio of Prof. Vanistendael's research. Articles were contributed by:
- Prof. Peter Essers, addressing the "History and Future of EU Taxation according to Frans Vanistendael: Inspiration for a Constructive and Critical Dialogue";
- Prof. Gianluigi Bizioli, who considers "Building the EU Tax Sovereignty: Lessons from Federalism";
- Prof. Luc De Broe, addressing "Tax Abuse in the European Union: The Current State of Affairs";
- Prof. Adolfo Martin Jimenez, who ponders "Is There an International Minimum Standard on Tax Treaty Shopping after BEPS Action 6? Some Recent Divergent Trends";
- Co-authors Prof. Dr. Robert J. DANON, Prof. Daniel Gutmann, Prof. Guglielmo Maisto and Prof. Adolfo Martin Jimenez, who examine "The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules".
This dedicated issue features an extensive preface by Prof. Pasquale Pistone (Academic Chairman at IBFD). The preface can be found here.
All the articles (and the preface) for this dedicated issue of World Tax Journal are now online on IBFD's Tax Research Platform and in the webshop. The print issue, which will include a full-page picture of Prof. Vanistendael, will soon be available.
We hope that this issue is a fitting tribute (as one of many in his honour) to Prof. Vanistendael, whose legacy has left an unmistakeable mark on the tax landscape at both the European and the international level.